City of Buffalo: Single Audit Reports and Findings
City of Buffalo filed 10 single audits between 2016 and 2025; the most recently observed auditor is DRESCHER & MALECKI, LLP (2025), and the 2025 report lists 2 findings. Data as of 2026-09-18.
Data as of Sep 18, 2026 · Source: Federal Audit Clearinghouse (public data)
Single audits by year
One row per audit year as the Federal Audit Clearinghouse accepted it. The auditor named is the one observed on that filing; City of Buffalo is recorded in BUFFALO, New York under EIN 166002533, and the Clearinghouse records it as a local government.
| Audit year | Fiscal year end | Federal expended | Threshold applied | Auditor observed | Findings | MW / SD | FAC report |
|---|---|---|---|---|---|---|---|
| 2025 | 2025-06-30 | $117,641,226 | $3,000,000 | DRESCHER & MALECKI, LLP | 2 | — | 2025-06-GSAFAC-0000409389 |
| 2024 | 2024-06-30 | $6,301,292 | $750,000 | EFPR GROUP, CPAS, PLLC | 0 | — | 2024-06-GSAFAC-0000358128 |
| 2023 | 2023-06-30 | $5,712,468 | $750,000 | EFPR GROUP, CPAS, PLLC | 0 | — | 2023-06-GSAFAC-0000025401 |
| 2022 | 2022-06-30 | $34,591,104 | $1,037,733 | LUMSDEN & MCCORMICK, LLP | 0 | — | 2022-06-CENSUS-0000250488 |
| 2021 | 2021-06-30 | $4,582,496 | $750,000 | EFPR GROUP, CPAS, PLLC | 0 | — | 2021-06-CENSUS-0000223780 |
| 2020 | 2020-06-30 | $32,980,488 | $989,415 | LUMSDEN & MCCORMICK, LLP | 0 | — | 2020-06-CENSUS-0000250488 |
| 2019 | 2019-06-30 | $4,603,284 | $750,000 | LUMSDEN & MCCORMICK, LLP | 0 | — | 2019-06-CENSUS-0000223780 |
| 2018 | 2018-06-30 | $4,474,437 | $750,000 | LUMSDEN & MCCORMICK, LLP | 0 | — | 2018-06-CENSUS-0000223780 |
| 2017 | 2017-06-30 | $3,898,952 | $750,000 | LUMSDEN & MCCORMICK, LLP | 0 | — | 2017-06-CENSUS-0000223780 |
| 2016 | 2016-06-30 | $3,615,671 | $750,000 | CLIFTONLARSONALLEN LLP | 1 | SD | 2016-06-CENSUS-0000223780 |
Which federal programs did this organization report?
From the most recent accepted report. "Major" is the designation the auditor made under 2 CFR 200.518, not ours.
| ALN | Program | Expended | Major |
|---|---|---|---|
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $84,057,770 | Yes |
| 14.218 | COMMUNITY DEVELOPMENT BLOCK GRANTS/ENTITLEMENT GRANTS | $15,612,361 | No |
| 14.239 | HOME INVESTMENT PARTNERSHIPS PROGRAM | $3,024,834 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $2,359,294 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,843,152 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,672,137 | Yes |
| 14.231 | EMERGENCY SOLUTIONS GRANT PROGRAM | $1,411,270 | Yes |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $1,066,812 | Yes |
| 21.027 | CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS | $1,059,195 | Yes |
| 14.241 | HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS | $737,019 | No |
| 97.036 | DISASTER GRANTS - PUBLIC ASSISTANCE (PRESIDENTIALLY DECLARED DISASTERS) | $615,444 | No |
| 16.824 | EMERGENCY LAW ENFORCEMENT ASSISTANCE GRANT | $446,781 | No |
| 14.905 | LEAD HAZARD REDUCTION DEMONSTRATION GRANT PROGRAM | $434,407 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $399,517 | Yes |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $342,424 | No |
| 20.941 | STRENGTHENING MOBILITY AND REVOLUTIONIZING TRANSPORTATION (SMART) GRANTS PROGRAM | $324,808 | No |
| 16.745 | CRIMINAL AND JUVENILE JUSTICE AND MENTAL HEALTH COLLABORATION PROGRAM | $292,317 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $239,799 | Yes |
| 16.738 | EDWARD BYRNE MEMORIAL JUSTICE ASSISTANCE GRANT PROGRAM | $212,450 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $204,744 | Yes |
| 97.067 | HOMELAND SECURITY GRANT PROGRAM | $164,980 | No |
| 97.044 | ASSISTANCE TO FIREFIGHTERS GRANT | $142,661 | No |
| 16.922 | EQUITABLE SHARING PROGRAM | $104,054 | No |
| 16.609 | PROJECT SAFE NEIGHBORHOODS | $97,148 | No |
| 20.205 | HIGHWAY PLANNING AND CONSTRUCTION | $89,840 | Yes |
What findings did the auditor report?
The reference and the requirement letter are the ones the auditor used. The finding text itself is not reproduced here; the FAC report linked above carries it in full.
| Reference | Requirement | Severity | Repeat |
|---|---|---|---|
| 2025-002 | L | Other | Yes |
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How we computed this
Every row comes from the Federal Audit Clearinghouse record named beside it, one report per audit year, with a resubmission superseding the filing it replaces. The auditor is the one named on that filing — it is not a statement about who audits City of Buffalo now. Form 990 figures come from the IRS e-filed return named by its object id. This page exists because the organization filed at least two single audits, or one with a finding.
Cite this page
AuditRadar. “City of Buffalo Single Audits and Findings (NY).” https://getauditradar.com/single-audits/ny/city-of-buffalo-166002533/. Data as of 2026-09-18.